{"id":10141,"date":"2024-05-14T00:00:00","date_gmt":"2024-05-13T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/"},"modified":"2024-05-14T00:00:00","modified_gmt":"2024-05-13T22:00:00","slug":"rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/","title":{"rendered":"Rapport des multinationales relatif aux imp\u00f4ts sur les b\u00e9n\u00e9fices : tic, tac, tic, tac\u2026"},"content":{"rendered":"<p>\u00c0 compter du 22 juin 2024, certaines multinationales auront l\u2019obligation de communiquer publiquement des informations relatives aux imp\u00f4ts sur les b\u00e9n\u00e9fices qu\u2019elles paient. Retour sur les r\u00e8gles introduites en France\u2026<\/p>\n<h2>Imp\u00f4t sur les b\u00e9n\u00e9fices : de nouvelles obligations d\u00e9claratives<\/h2>\n<p>Une nouvelle obligation d\u00e9clarative relative \u00e0 la publication par les entreprises multinationales d\u2019un rapport sur les imp\u00f4ts sur les b\u00e9n\u00e9fices pay\u00e9s dans les pays o\u00f9 elles r\u00e9alisent des op\u00e9rations est introduite en France.<\/p>\n<p>Elle s\u2019applique pour la 1re fois aux exercices ouverts \u00e0 compter du 22 juin 2024 et concerne les entreprises suivantes :<\/p>\n<ul>\n<li>les entreprises fran\u00e7aises ayant un \u00e9tablissement stable \u00e0 l\u2019\u00e9tranger et dont le chiffre d\u2019affaires est sup\u00e9rieur \u00e0 750 M\u20ac ;<\/li>\n<li>les soci\u00e9t\u00e9s dont le si\u00e8ge est \u00e9tabli en dehors de l\u2019Union Europ\u00e9enne (UE) ou de l\u2019espace \u00e9conomique europ\u00e9en (EEE) et qui disposent d\u2019une succursale en France dont le chiffre d\u2019affaires exc\u00e8de 12 M\u20ac ;<\/li>\n<li>les soci\u00e9t\u00e9s consolidantes dont le chiffre d\u2019affaires exc\u00e8de 750 M\u20ac et qui disposent d\u2019un \u00e9tablissement stable \u00e0 l\u2019\u00e9tranger.<\/li>\n<\/ul>\n<p>Cette mesure est mise en place pour informer le public de l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices pay\u00e9 par les multinationales qui exercent une activit\u00e9 au sein de l\u2019UE, ainsi que sa r\u00e9partition \u00c9tat par \u00c9tat.<\/p>\n<p>Sch\u00e9matiquement, les entreprises soumises \u00e0 cette obligation devront d\u00e9poser un rapport au greffe du tribunal de commerce dans les 12 mois qui suivent la date de cl\u00f4ture de leur bilan.<\/p>\n<p>Le rapport comporte des informations relatives \u00e0 l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices du dernier exercice clos de la structure, et notamment :<\/p>\n<ul>\n<li>le nom de la soci\u00e9t\u00e9 ;<\/li>\n<li>une br\u00e8ve description de la nature des activit\u00e9s ;<\/li>\n<li>le nombre de salari\u00e9s employ\u00e9s en \u00e9quivalent temps plein ;<\/li>\n<li>le chiffre d&#8217;affaires ;<\/li>\n<li>le montant du b\u00e9n\u00e9fice ou des pertes avant imp\u00f4t sur les b\u00e9n\u00e9fices ;<\/li>\n<li>le montant de l&#8217;imp\u00f4t sur les b\u00e9n\u00e9fices d\u00fb ;<\/li>\n<li>le montant de l&#8217;imp\u00f4t sur les b\u00e9n\u00e9fices acquitt\u00e9 sur la base des r\u00e8glements effectifs ;<\/li>\n<li>le montant des b\u00e9n\u00e9fices non distribu\u00e9s.<\/li>\n<\/ul>\n<p>Notez qu\u2019une proc\u00e9dure d\u2019injonction sp\u00e9ciale est mise en place. Dans ce cadre, toute personne pourra demander au pr\u00e9sident du tribunal d\u2019enjoindre aux dirigeants d\u2019une entreprise d\u2019\u00e9tablir, de publier ou de mettre \u00e0 disposition le rapport relatif \u00e0 l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047709261\" rel=\"noopener\" target=\"_blank\">Ordonnance no 2023-483 du 21 juin 2023 relatif \u00e0 la communication, par certaines entreprises et succursales, d&#8217;informations relatives \u00e0 l&#8217;imp\u00f4t sur les b\u00e9n\u00e9fices<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047715892\" rel=\"noopener\" target=\"_blank\">D\u00e9cret no 2023-493 du 22 juin 2023 pris pour l&#8217;application de l&#8217;ordonnance no 2023-483 du 21 juin 2023 relative \u00e0 la communication, par certaines entreprises et succursales, d&#8217;informations relatives \u00e0 l&#8217;imp\u00f4t sur les b\u00e9n\u00e9fices<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000047715955?init=true&amp;page=1&amp;query=%E2%80%A2%09Arr%C3%AAt%C3%A9+du+22+juin+2023+relatif+%C3%A0+la+communication%2C+par+certaines+entreprises+et+succursales%2C+d%27informations+relatives+%C3%A0+l%27imp%C3%B4t+sur+les+b%C3%A9n%C3%A9fices&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat\u00e9 du 22 juin 2023 relatif \u00e0 la communication, par certaines entreprises et succursales, d&#8217;informations relatives \u00e0 l&#8217;imp\u00f4t sur les b\u00e9n\u00e9fices<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\" target=\"_blank\" rel=\"noopener\">Rapport des multinationales relatif aux imp\u00f4ts sur les b\u00e9n\u00e9fices : tic, tac, tic, tac\u2026<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/rapport.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 compter du 22 juin 2024, certaines multinationales auront l\u2019obligation de communiquer publiquement des informations relatives aux imp\u00f4ts sur les b\u00e9n\u00e9fices qu\u2019elles paient. Retour sur les r\u00e8gles introduites en France\u2026<\/p>\n","protected":false},"author":0,"featured_media":10142,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10141","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rapport des multinationales relatif aux imp\u00f4ts sur les b\u00e9n\u00e9fices : tic, tac, tic, tac\u2026 - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rapport des multinationales relatif aux imp\u00f4ts sur les b\u00e9n\u00e9fices : tic, tac, tic, tac\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"\u00c0 compter du 22 juin 2024, certaines multinationales auront l\u2019obligation de communiquer publiquement des informations relatives aux imp\u00f4ts sur les b\u00e9n\u00e9fices qu\u2019elles paient. Retour sur les r\u00e8gles introduites en France\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-13T22:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/rapport.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"3\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Rapport des multinationales relatif aux imp\u00f4ts sur les b\u00e9n\u00e9fices : tic, tac, tic, tac\u2026\",\"datePublished\":\"2024-05-13T22:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/\"},\"wordCount\":539,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/rapport.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/\",\"name\":\"Rapport des multinationales relatif aux imp\u00f4ts sur les b\u00e9n\u00e9fices : tic, tac, tic, tac\u2026 - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/rapport.jpg\",\"datePublished\":\"2024-05-13T22:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/rapport.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/rapport.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Rapport des multinationales relatif aux imp\u00f4ts sur les b\u00e9n\u00e9fices : tic, tac, tic, tac\u2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Rapport des multinationales relatif aux imp\u00f4ts sur les b\u00e9n\u00e9fices : tic, tac, tic, tac\u2026 - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/","og_locale":"de_DE","og_type":"article","og_title":"Rapport des multinationales relatif aux imp\u00f4ts sur les b\u00e9n\u00e9fices : tic, tac, tic, tac\u2026 - Cabinet Magar","og_description":"\u00c0 compter du 22 juin 2024, certaines multinationales auront l\u2019obligation de communiquer publiquement des informations relatives aux imp\u00f4ts sur les b\u00e9n\u00e9fices qu\u2019elles paient. Retour sur les r\u00e8gles introduites en France\u2026","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/","og_site_name":"Cabinet Magar","article_published_time":"2024-05-13T22:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/rapport.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"3\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/"},"author":{"name":"","@id":""},"headline":"Rapport des multinationales relatif aux imp\u00f4ts sur les b\u00e9n\u00e9fices : tic, tac, tic, tac\u2026","datePublished":"2024-05-13T22:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/"},"wordCount":539,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/rapport.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/","name":"Rapport des multinationales relatif aux imp\u00f4ts sur les b\u00e9n\u00e9fices : tic, tac, tic, tac\u2026 - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/rapport.jpg","datePublished":"2024-05-13T22:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/rapport.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/rapport.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/rapport-des-multinationales-relatif-aux-impots-sur-les-benefices-tic-tac-tic-tac\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Rapport des multinationales relatif aux imp\u00f4ts sur les b\u00e9n\u00e9fices : tic, tac, tic, tac\u2026"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/10141","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=10141"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/10141\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/10142"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=10141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=10141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=10141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}